Poland Ruling: Right to deduct VAT from invoices documenting investment expenditure incurred for the construction of a concert hall 13 July 2023
Poland Ruling: Contribution in the form of undeveloped real estate for the benefit of the company’s partner 13 July 2023
Cyprus Abolition of the provision of Special Sponsorship for the Purchase or Construction of a Residence 13 July 2023
Ukraine Under what conditions are transactions for the first supply of affordable housing and housing that is built with the involvement of state funds exempted from VAT? 13 July 2023
European UnionGermany Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for taxation of rental 12 July 2023
Belgium Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime 11 July 2023
Austria Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises 10 July 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Violation of the defense principle of Union law. ‘Other outcome’ criterion not met. Deduction of input VAT on renovation costs 09 July 2023
European UnionFrance Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land 09 July 2023
United Kingdom British landlords with overseas property rentals set to pay VAT in EU nations 05 July 2023